- Laboratories Dental, Payson
- Laboratories Medical, Payson
- Landscape Contractors & Designers, Payson
- Landscaping, Payson
- Late Night Restaurants, Payson
- Lawn & Garden Equipment & Supplies, Payson
- Lawn & Garden Services, Payson
- Lawn & Garden Sprinkler Systems, Payson
- Lawyers & Attorneys, Payson
- Legal Professionals, Payson
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- Life Insurance, Payson
- Liquor Stores, Payson
- Loans Check Cashing, Payson
- Loans Personal, Payson
- Locks, Payson
- Locksmiths, Payson - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Payson
- Lodging, Payson
- Long Haul Trucking Companies, Payson
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